n Without Prejudice - Taxing crime - tax law

Volume 20 Number 3
  • ISSN : 1681-178X


Customs (and sometimes excise duties and levies), as well as VAT, are payable on imported or excisable goods which enter home consumption. However, where the goods were lost due to robbery or circumstances beyond a party’s reasonable control, the duties, levies and VAT could be rebated.

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